Circular 2026 \u2013 042<\/p>\n\n\n\n
Regulations Related to Tax Legislation Have Been Made With Law No. 7587<\/strong><\/p>\n\n\n\n With Law No. 7587 on Amending Certain Laws, published in the Official Gazette dated July 1, 2026, and numbered 33297, certain regulations have been made to tax legislation.<\/p>\n\n\n\n The relevant articles regarding the aforementioned regulations are as follows.<\/p>\n\n\n\n \u201cThose who are engaged in passenger transportation activities by taxi and obtain the entirety of their revenues from these activities by recording and documenting them with a taxi meter that is mandated to be used without electronic toll collection systems, shall also be taxed on their determined earnings according to the first paragraph, if they so request. Those falling under this scope may benefit from the revenue-based income determination method for a maximum period of three years, starting from the beginning of the year following the date of their request.\u201d<\/p>\n\n\n\n Accordingly, those engaged in passenger transportation activities by taxi who receive all of their revenue from these activities through a mandatory taxi meter, without the intermediation of electronic toll collection systems, will also be able to benefit from the revenue-based income determination method if they so request.<\/p>\n\n\n\n Taxpayers covered by this scope will be able to benefit from this procedure for a maximum period of three years, starting from the beginning of the year following the request date.<\/p>\n\n\n\n According to the regulation, gains arising from the disposal of commercial license plates owned by income taxpayers whose commercial income is taxed by the real method, for taxi, minibus, shared taxi, and public service vehicles owned before July 1, 2026, are exempt from income tax.<\/p>\n\n\n\n Accordingly, the disposal of commercial license plates acquired after July 1, 2026, will be taxed in accordance with general provisions. <\/p>\n\n\n\n Also, with the amendment made to Article 17 of the Law and Article 17\/4-a of the Value Added Tax Law, for taxi, minibus, shuttle, and public transport vehicles owned by income taxpayers under the actual taxation method within the scope of Article 94 of the Income Tax Law, before July 1, 2026 The transfer of commercial plates has also been exempted from VAT.<\/u><\/strong>.<\/p>\n\n\n\n \u201cARTICLE 107\/A- Those required to be served notices according to the provisions of this Law are obliged to use the electronic notification system established by the Ministry of Treasury and Finance. Notifications can be made to these persons electronically through the electronic notification system, without being bound by the procedures specified in Article 93.<\/p>\n\n\n\n 1. Corporate income taxpayers,<\/p>\n\n\n\n 2. Income taxpayers taxed under the real method due to commercial, agricultural, and professional earnings,<\/p>\n\n\n\n 3. Collective companies and limited partnerships,<\/p>\n\n\n\n 4. Real persons and legal entities, and unincorporated organizations, who are registered as the first acquirer of goods listed in List (II) attached to Law No. 4760 dated June 6, 2002, which are subject to registration and titling.<\/p>\n\n\n\n Those not covered by the first paragraph of this article may be included in the electronic notification system upon request.<\/p>\n\n\n\n Engellilik oran\u0131 %90 veya daha fazla olan malul ve engellilerin elektronik tebligat sistemine d\u00e2hil olma zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n\n\n\n The procedures for those who are included in the electronic notification system, whether mandatorily or optionally, to exit the electronic notification system are as follows:<\/p>\n\n\n\n 1. Legal entities registered in the trade registry shall be removed from the electronic notification system, taking into account the date of deletion of their trade registry records, and other legal entities shall be removed based on the date of deletion of their respective registries.<\/p>\n\n\n\n 2. Natural persons are removed from the electronic notification system considering the date of death or the date of declaration of absence of the person.<\/p>\n\n\n\n Real persons who are mandatorily included in the electronic notification system within the scope of the first paragraph shall be removed from the electronic notification system upon request, provided that there are no other circumstances requiring inclusion in the electronic notification system, as of the end of the fifth calendar year following the date of termination of their taxpayer status.<\/p>\n\n\n\n 4. Those who voluntarily join the electronic notification system can be removed from the system upon their request, taking into account the date of their request, provided that there are no other circumstances requiring mandatory inclusion in the electronic notification system.<\/p>\n\n\n\n 5. Individuals who have reached the age of 65 shall be removed from the electronic notification system upon their request, taking into account the date of their request.<\/p>\n\n\n\n Electronic notification is deemed to have been made at the end of the fifth day following the date the notification is delivered to the addressee through this system.<\/p>\n\n\n\n The Ministry of Treasury and Finance is authorized to establish or utilize any technical infrastructure for electronic notification and to determine other procedures and principles regarding the implementation of this article.\u201d<\/p>\n\n\n\n Regarding the Status of Existing Electronic Notification Users<\/u><\/strong> <\/strong>Pursuant to Article 11 of the Law and Provisional Article 38 added to the Tax Procedure Law, those who are included in the electronic notification system within the scope of Article 107\/A of the Tax Procedure Law before the date the article enters into force will continue to use the electronic notification system without making a new application.<\/p>\n\n\n\n\n
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